Pravica plačnika davkov do ne povračilnih ukrepov države v primeru pripomb in pritožbe (16.E) je del t.i. zaveze davčne administracije, ki je zajeta v načelu odgovornega ravnanja davčnega organa.
Navedeno načelo omejuje delovanja organa v smeri pretirane uporabe pooblastil oz. sile. V pravnem redu R Slovenije je načelo zajeto v načelu zakonitosti postopka, prav tako pa so zaposleni v FURS zavezani izpolnjevati KODEKS, ki jasno določa, da so dolžni vsi zaposleni delovati v smislu odgovornega dela.
We know that to be trusted and efficient, we must conduct ourselves ethically and honestly, and the CRA strives to do so every day. Our employees are expected to act in accordance with the CRA Code of integrity and professional conduct and the Values and Ethics Code for the Public Sector.
These codes are terms and conditions of employment and they reinforce our commitment to serve the public with integrity, professionalism, respect, and cooperation.
This right means that if you send a service complaint or request a formal review of a CRA decision, you can be sure that the CRA will treat you impartially, and that you will receive the benefits, credits, and refunds to which you are entitled, and pay no more or no less than what is required by law. You need not fear reprisal.
We are required to apply the law and relevant CRA guidelines and policies, which may include the charging of penalties, or requiring the payment of your debt. When CRA employees act within the law, these actions do not constitute acts of reprisal.
If you believe that you have experienced reprisal, fill out Form RC459, Reprisal Complaint.
For more information about reprisal complaints, go to Reprisal Complaints.